Below is a summary of all the transactions of Sampson Consulting for the month of April 2024. Cash Transactions Cash collections from: Customers $ 52,400 Sale of unused office furniture 11,500 Borrowing from the bank 66,000 Cash payments for: Employee salaries Office building (22,400) (74,600) Utilities expense Office supplies Dividends to stockholders Advertising expense (2,400) (2,300) (4,500) (9,300) Noncash Transactions Services to customers on account $ 12,000 Purchase supplies on account Issue note payable for equipment 6,000 23,800 Required: Prepare a statement of cash flows for the month of April, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of April is $15,500. (Amounts to be deducted and cash outflows should be indicated with a minus sign.) SAMPSON CONSULTING Statement of Cash Flows For the Month Ended April 30, 2024 Cash Flows from Operating Activities Cash inflows: